C237 - Sec 03 - Chapter 02 - Quiz Review

Under what​ circumstances, if​ any, can a married person file as a head of​ household?

A married​ person, if otherwise qualified can claim​ head-of-household status if he or she is married to a nonresident alien or if he or she qualifies as an abandoned spouse. To be an abandoned​ spouse, the person must have lived apart from his or spouse for the last six months of the year and maintain a household for a qualifying child in which they both live.

Amy, age 19 and​ single, has​ $8,050 of​ wages, $800 of​ interest, and​ $350 of​ self-employment income.

Amy need not file because her gross income is less than the threshold of $10,300 and her​ self-employment income is less than​ $400.

​Betty, age 67 and​ single, has a taxable pension of​ $9,100 and Social Security benefits of​ $6,200.

Betty need not​ file, as her gross income is less than $11,850.

Chris, age 15 and​ single, is a dependent of his parents. Chris has earned income of​ $1,900 and interest of​ $400.

Chris must​ file, as his gross income of​ $2,300 exceeds his standard deduction of​ $2,250.

Can couples change from joint returns to separate​ returns? Separate to​ joint?

Couples may change from joint returns to separate returns only prior to the due date for the return. Couples may change from separate returns to a joint return within three years of the due date including extensions.

Dawn, age 15 and​ single, is a dependent of her parents. She has earned income of​ $400 and interest of​ $1,600.

Dawn must file because her unearned income is over $1,050 and her total gross income exceeds her standard deduction.

Doug, age​ 25, and his wife are separated. He earned​ $5,000 while attending school during the year.

Doug must file because his gross income is over $4,000 and he is married and not living with his spouse.